“fuel levy goods” means, subject to subsection (4), any goods specified in Part 5A of Schedule No. 1, except any goods specified in any item of that Part for which a free rate of duty is prescribed as contemplated in section 37A(1)(a), which have been manufactured in or imported into the Republic;

[Definition of “fuel levy goods” inserted by section 1 of Act 84 of 1987 and substituted by section 113 of Act 60 of 2001 and section 85 of Act 31 of 2005 effective on 1 April 2006]